Mileage, 2yr rule and WFH

[d000hg]

I work from home all the time except when the odd meeting means face-to-face makes sense - this happens about once every few months.

I'm approaching 2 years with my client at the end of December and I went in last week to discuss a potential extension which had been indicated was likely.

I'm not really up to speed on the mileage rules since I so rarely need to claim any. It was only as I was filling in my accountancy portal that I even remembered I might be able to claim for the trip and while it's no big deal I wondered where I stand with the rules here?

Here are some (hopefully) pertinent things:

• I was previously at the same client fully onsite until 2010 - this ended 2 years before my current WFH stint began in 2012. I did claim mileage during that stint.
• Does WFH affect mileage rules or is this irrelevant?
• Does going in to meet about an extension which would take me over 24 months, make that mileage unclaimable as I expect the contract to go beyond 2yrs?

[TheFaQQer]

It's about travel to the location - if you have been at home for the past two years, then the journey is claimable because you are travelling to a location where you haven't worked for the two years.

Fill your boots.

[b0redom]

Yeah, make sure you don't claim the mileage from the study to the kitchen to make a cuppa though, assuming your butler is attending to other matters obviously.

[malvolio]

Try the first post in this thread...

HTH

[northernladuk]

Ehh, always a minefield this question but IMO this is about the 40% rule. I don't think the 24 month rule applies because you are not there more than 40% of your time. Your home is your perm workplace.

EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule

A period of continuous work is defined by Section 339(6) ITEPA 2003 as a period over which the duties of the employment are performed to a significant extent at that place. To apply this rule you should treat duties as performed to a significant extent at any workplace if the employee spends 40% or more of his or her working time at that place.

And an example..

Travel expenses: travel for necessary attendance: definitions: temporary workplace: example

His attendance in Wrexham is not in the course of a period of continuous work because he does not work there for 40% or more of his working time. The 24 month test does not need to be considered. Wrexham is a temporary workplace and the employee is entitled to a deduction for the full cost of travel there and back.

[d000hg]

Try the first post in this thread...

HTH

How many more times....

a) It's about the journey, not the client and not why you are there

b) Go to the known (or anticipated) end date of your current gig.

c) Count back 24 months by the calendar.

d) If between those two dates you have spent less than 40% of your time at that location, the 24 month rule doesn't apply.

e) Reassess it weekly in case it changes to over 40%. As soon as it does the 24 month rules will apply.

If you work a 40 hour week you spend 11.666...% of your time at that location. Maybe you should make your post less ambiguous

Seriously though, it's 40% of your working hours so regardless if you work 1 day a week or 7 the calculation would be the same?

[Louisa@InTouch]

As long as your journeys are ad-hoc, rather than habitual - the 40% test is applied.

Unfortunately 40% of your 'normal working time' is not defined in the legislation. If you work on daily or weekly cycles, the 40% rule is applied to this.

So as long as your travel to your client's site is 40% or less than your average 'working time' then you will be fine to claim the mileage plus any subsistence on your trips.

[TykeMerc]

If you work a 40 hour week you spend 11.666...% of your time at that location. Maybe you should make your post less ambiguous

Seriously though, it's 40% of your working hours so regardless if you work 1 day a week or 7 the calculation would be the same?

Indeed although the 1 day a week is a tad extreme since most people would work more than that.

It's a matter of percentage of time worked at any one temporary site which after 24 months becomes permanent if over 40%.

In your case; should you start spending 2.5 days a week at a client site; the rest at home then the 24 month counter would start. It never really stops since it's a case of 40%+ of your time spent in one location in a 24 month period, it's the average over that period that's relevant.
It's easier when someone is on site 4 or 5 days a week as it's pretty clear and obvious, then the argument becomes a matter of substantively different trip if they change site or client to one nearish to the first one.
With you WFH 80%+ of the time it's a non issue.

[Forbes Young]

I work from home all the time except when the odd meeting means face-to-face makes sense - this happens about once every few months.

I'm approaching 2 years with my client at the end of December and I went in last week to discuss a potential extension which had been indicated was likely.

I'm not really up to speed on the mileage rules since I so rarely need to claim any. It was only as I was filling in my accountancy portal that I even remembered I might be able to claim for the trip and while it's no big deal I wondered where I stand with the rules here?

Here are some (hopefully) pertinent things:

• I was previously at the same client fully onsite until 2010 - this ended 2 years before my current WFH stint began in 2012. I did claim mileage during that stint.
• Does WFH affect mileage rules or is this irrelevant?
• Does going in to meet about an extension which would take me over 24 months, make that mileage unclaimable as I expect the contract to go beyond 2yrs?

The legislation covers home to a work location so if you are working from home it doesn't apply. Remember this is a workplace rule (not working for the same client rule). As soon as the contract exceeds 2 years and you are still working at the same place, it is no longer classed as a temporary workplace unless less than 40% of your working time is spent there over a given period. Similarly, if you change client but remain in the same building, then the 24 month rule is not reset.

[anthony]

Okay so if you are at location A for, let's say 1yr and then start a new gig at location B for 4months once. Once the gig at location B completes and you go back to location A gig does "the counter reset" for another 2years or does it carry on because you return back within x months?